Criminal Justice: You Have to Be Insane Not to Pay Taxes

As anybody knows, a classic defense
in cases of murder, rape and aggravated assault is insanity. But what
about white-collar crimes like tax dodging?

Two Manhattan defendants  who also happen to be lawyers  are now
exploring that very point. And for the moment, Robert G. Sheller and
Daniel G. Driscoll have beaten federal tax raps by pleading emotional
upset.

When Lawyer Sheller, 59, was tried on tax-evasion charges a year ago,
his psychiatrist testified that he was "suffering from a
psychotic reactive depression" when he reported only $9,000 of
his...